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Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :
This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-NFAC, Delhi [‘CIT(A)’ in short] dated 29.07.2025 arising from the assessment order dated 21.03.2024 passed by the NFAC, New Delhi under Section 143(3) r.w.s 144B of the Income-tax Act, 1961 (Hereinafter referred to as “Act”) concerning Assessment Year (A.Y.) 2022-23.
None appeared on behalf of the assessee, hence we decided to hear the case to ex parte with the assistance of the learned DR.
At the outset, learned DR pointed out that the appeal is defective and the defects have not been removed by the assessee. Further, there is delay in filing of the appeal and no condonation application on behalf of the assessee has been filed.
We have heard the submissions of the learned DR. We find that there is a delay in filing of appeal and the defects in the appeal had not been removed. We therefore, dismiss the appeal with the liberty to the assessee to file a fresh appeal after correcting all the defects in the appeal and enclosing an application for condonation of delay.
In the result, appeal of the assessee is dismissed.